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← LIVING ARRANGEMENTS FOR THE DEVELOPMENTALLY DISABLED INC

Form 990 for tax year 2024

Filed by LIVING ARRANGEMENTS FOR THE DEVELOPMENTALLY DISABLED INC.

Totals

Total revenue
$15,007,031
Total expenses
$13,100,466
Contributions and grants received
$4,598,869
Grants paid
$0
Program service revenue
$9,720,261
Investment income
$669,726
Other revenue
$18,175
Total assets, end of year
$25,011,528
Total liabilities, end of year
$4,565,833
Net assets or fund balances, end of year
$20,445,695
Program services expenses (Part IX)
$10,631,318
Management and general expenses
$1,700,297
Fundraising expenses
$768,851
Program service expenses (Part III)
$10,631,318

Program services were 81.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $39,409

  • 1e · Government grants (contributions)

    $428,496

  • 1f · All other contributions, gifts and grants

    $4,130,964

  • 1g · Noncash contributions included above

    $2,350

  • 2a · Program service revenue: DODD Medicaid Waiver

    total $8,671,189 · related or exempt $8,671,189

  • 2b · Program service revenue: Victory Parkway

    total $375,723 · related or exempt $375,723

  • 2c · Program service revenue: Community Supported Living

    total $355,715 · related or exempt $355,715

  • 2d · Program service revenue: Smart Living Program

    total $201,849 · related or exempt $201,849

  • 2e · Program service revenue: Other Program Revenue

    total $115,785 · related or exempt $115,785

  • 3 · Investment income

    total $253,579 · excluded $253,579

  • 7a · Gross sales of assets other than inventory

    securities $1,574,077

  • 7b · Less cost or other basis and sales expenses

    securities $839,130 · other assets $318,800

  • 7c · Gain or loss

    securities $734,947 · other assets -$318,800

  • 7d · Net gain or loss

    total $416,147 · excluded $416,147

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $39,409

  • 8b · Fundraising events: direct expenses

    $59,934

  • 8c · Net income from fundraising events

    total -$59,934 · excluded -$59,934

  • 9a · Gaming: gross income

    $190,749

  • 9b · Gaming: direct expenses

    $128,495

  • 9c · Net income from gaming

    total $62,254 · excluded $62,254

  • 11a · Other revenue: BWC Rebate

    total $9,228 · excluded $9,228

  • 11b · Other revenue: Visa Rebate

    total $5,665 · excluded $5,665

  • 11c · Other revenue: Miscellaneous Income

    total $962 · excluded $962

  • 11e · Other revenue, total

    $15,855

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $688,105 · program services $304,783 · management and general $248,954 · fundraising $134,368

  • 7 · Other salaries and wages

    total $5,499,681 · program services $4,598,486 · management and general $688,268 · fundraising $212,927

  • 8 · Pension plan contributions

    total $19,864 · program services $16,622 · management and general $2,358 · fundraising $884

  • 9 · Other employee benefits

    total $615,791 · program services $492,445 · management and general $93,139 · fundraising $30,207

  • 10 · Payroll taxes

    total $472,345 · program services $381,132 · management and general $67,024 · fundraising $24,189

  • 11c · Fees: accounting

    total $49,003 · management and general $49,003

  • 11d · Fees: lobbying

    total $42,100 · program services $22,464 · management and general $10,689 · fundraising $8,947

  • 11e · Fees: professional fundraising services

    total $192,500 · fundraising $192,500

  • 11f · Fees: investment management

    total $37,371 · management and general $37,371

  • 11g · Fees: other

    total $1,023,858 · program services $696,921 · management and general $281,227 · fundraising $45,710

  • 12 · Advertising and promotion

    total $174,988 · program services $115,433 · management and general $27,447 · fundraising $32,108

  • 13 · Office expenses

    total $115,045 · program services $107,628 · management and general $4,613 · fundraising $2,804

  • 14 · Information technology

    total $413,237 · program services $317,817 · management and general $69,539 · fundraising $25,881

  • 16 · Occupancy

    total $217,830 · program services $196,449 · management and general $4,486 · fundraising $16,895

  • 17 · Travel

    total $204,286 · program services $161,009 · management and general $37,849 · fundraising $5,428

  • 20 · Interest

    total $61,123 · program services $54,351 · management and general $4,353 · fundraising $2,419

  • 22 · Depreciation, depletion and amortization

    total $391,889 · program services $380,522 · management and general $10,281 · fundraising $1,086

  • 23 · Insurance

    total $128,022 · program services $110,099 · management and general $11,522 · fundraising $6,401

  • 24a · Other expenses: Foster Care Providers

    total $2,354,612 · program services $2,354,612

  • 24b · Other expenses: Utilities

    total $176,828 · program services $168,978 · management and general $7,850 · fundraising $0

  • 24c · Other expenses: Repairs and Maintenance

    total $68,718 · program services $58,169 · management and general $6,446 · fundraising $4,103

  • 24d · Other expenses: Membership Dues

    total $56,184 · program services $9,022 · management and general $33,860 · fundraising $13,302

  • 24e · All other expenses

    total $97,086 · program services $84,376 · management and general $4,018 · fundraising $8,692

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,920 · end of year $10,920

  • 2 · Savings and temporary cash investments

    beginning of year $801,169 · end of year $822,410

  • 3 · Pledges and grants receivable

    beginning of year $624,173 · end of year $2,206,294

  • 4 · Accounts receivable

    beginning of year $1,730,545 · end of year $1,951,702

  • 9 · Prepaid expenses and deferred charges

    beginning of year $189,062 · end of year $166,012

  • 10a · Land, buildings and equipment: cost or other basis

    $12,311,400

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,211,662

  • 10c · Land, buildings and equipment, net

    beginning of year $7,531,672 · end of year $8,099,738

  • 11 · Investments: publicly traded securities

    beginning of year $8,763,402 · end of year $8,283,857

  • 15 · Other assets

    beginning of year $681,520 · end of year $3,470,595

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,010,890 · end of year $1,464,912

  • 23 · Secured mortgages and notes payable

    beginning of year $750,000 · end of year $3,052,399

  • 25 · Other liabilities

    beginning of year $74,778 · end of year $48,522

  • 27 · Net assets without donor restrictions

    beginning of year $15,368,637 · end of year $15,356,246

  • 28 · Net assets with donor restrictions

    beginning of year $3,128,158 · end of year $5,089,449

Mission and programs · 2024

Mission

To support adults with developmental disabilities to lead a fuller life through education.

  • Find-A-Way and Margaret B. Geier Apartment Communities: Located in Oakley and Kennedy Heights, respectively, each building has 39 individual units (78 total), many of which are fully accessible. The units are subsidized and designed for independent living with onsite management and supports. Through support coordination or direct support, LADD served all 78 individuals in FY 2024. Located in Oakley and Kennedy Heights, respectively, each building has 39 individual units (78 total), many of which are fully accessible. The units are subsidized and designed for independent living with onsite management and supports. Through support coordination or direct support, LADD served all 78 individuals in FY 2024.LADD provides community supports for adults with developmental disabilities in their own home. These supports offer those served opportunities to learn and strengthen independent living skills, including how to access different services in the community. LADD served a total of 26 individuals in FY 2024.Smart Homes: LADD owned or licensed homes are staffed with in-person support and remote support powered by Smart Living Systems. Homes are state-of-the-art technology enabled homes, in walkable neighborhoods, close to bus stops and sidewalks that lead to places where people can shop and work. These homes are in clusters of three or more within a five-minute drive for in-person staff. The level and type of staffingremote and/or in-person--for each house is determined by Individual Service Plans (ISP) developed for each person that addresses support needs and ensure their health and safety while living in the community. LADD served a total of 20 individuals in FY 2024.HLADD (Shared Living & Respite Services): Provides residential settings that support adults with developmental disabilities to reach his/her goals by living with a family/person in a typical home environment. All providers are certified to offer services through the Ohio Department of Developmental Disabilities. Respite services are provided for planned or emergency temporary care and support; these services occur in a shared-living provider's home to provide a short-term break to primary caregivers. LADD served a total of 63 individuals in FY 2024SOAR (Services for the Ownership and Acquisition of Residences): Helps adults with developmental disabilities find a place to live and navigate the Housing Choice Voucher program (a federal housing program that assists low-income individuals and families afford housing in the private market). As the preferred community partner for adults with developmental disabilities with Cincinnati Metropolitan Housing Authority, SOAR provides: (1) streamlined housing choice voucher process for new applicants, (2) support to maintain participation in housing choice voucher, (3)facilitation of the annual recertification process, (4) client-landlord mediation and (5) support to ensure housing voucher program compliance. LADD served a total of 432 individuals in FY 2024Senior Living at Victory Parkway: Adults with developmental disabilities are living longer, healthier, more meaningful lives; yet, traditional nursing facilities lack staff trained in the needs of people with intellectual and developmental disabilities. Senior Living at Victory Parkway offers support for dementia and memory care, health and wellness services, nursing services as well as modified services and living environments to meet aging needs for people 55 and older. The campus is under renovation and will have the capacity to serve 22 individuals once completed. LADD served a total of 10 individuals in FY 2024. Remote Supports: Powered by LADD's proprietary and award-winning Smart Living Systems. We utilize customized smart home technology as well as wearable devices to create customized, predictive supports that help people with developmental disabilities live more independent lives. Remote supports are designed to be predictive, rather than reactive, and is staffed locally by LADD. LADD served a total of 41 individuals in FY 2024

    Expenses $9,881,532 · Revenue $9,046,912

  • Supported Employment: LADD partners with individuals on job placement, training and follow-along coaching. LADD also provides employer resources and educates potential empowers about the benefits of hiring people with DD, including increased retention rates and reduced training costs. LADD served a total of 70 individuals in FY 2024.

    Expenses $138,797 · Revenue $355,715

  • Community Connections: Reduce isolation while building social confidence and physical stamina. We provide opportunities for participants to learn and strengthen life and communication skills, build confidence through decision making, and explore their own likes and dislikes. Experiences range from adventure trips to volunteering to cooking classes. Program runs 7days/week with small groups of 4-5 people. LADD served a total of 65 individuals in FY 2024.Health & Wellness: Health and wellness is one of LADD's six values. We believe that an active, healthy lifestyle is critical to fulfilling one's potential. Program provides people we serve a multitude of exclusive options to focus on wellness, such as weekly classes, professional consultations, and community partnerships. LADD served a total of 79 individuals in 2024.

    Expenses $242,217

  • Smart Living Systems by LADD: Partners with providers implement scalable, policy-compliant remote support models that work, empowering independence for people served and equipping staff to deliver efficient, tech-enable supports. SLS served a total of 52 individuals in FY 2024.LADD works with ShiftAbility to expand capacity of community-based services supporting independence for people with cognitive disabilities across the globe, using remote supports and the Smart Living model performing consulting services to allow agencies to provide remote supports.

    Expenses $368,772 · Revenue $317,634

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kim Vincent

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Michael Weber

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Kathleen Arar MD

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Jack Geiger

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Erika Watson

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Shelly Goering

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Andrew J R Brennan

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Jane Gerhardt

    Board Director - Exit 04/24

    Total calculated
    $0
    Hours/week
    1
  • Emily Geier Vollmer

    Secretary

    Total calculated
    $0
    Hours/week
    2
  • Christy McCarthy

    Board Director - Exit 04/24

    Total calculated
    $0
    Hours/week
    1
  • Will Goering

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Robert S Heidt III

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Kush Kotecha

    Board Chair

    Total calculated
    $0
    Hours/week
    2
  • Maggie Palazzolo

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Michael Head

    Treasurer

    Total calculated
    $0
    Hours/week
    2
  • Aaron Haslam

    President

    Total calculated
    $0
    Hours/week
    2
  • David Zimmerman

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Wendell Anderson

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Robert Bullock

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Chris Lidel

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Peter Niehoff

    Board Director

    Total calculated
    $0
    Hours/week
    1
  • Patrick J Matthews CPA

    Board Director - Start 04/24

    Total calculated
    $0
    Hours/week
    1
  • Alena L O'Donnell

    Board Director - Start 04/24

    Total calculated
    $0
    Hours/week
    1
  • Betsy A Mullin

    Board Director - Start 04/24

    Total calculated
    $0
    Hours/week
    1
  • David Wolfzorn

    Chief Financial Officer

    Total calculated
    $121,664
    From this org
    $120,010
    From related orgs
    $0
    Other
    $1,654
    Hours/week
    45 + 1 related
  • Susan Brownknight

    Chief Executive Officer

    Total calculated
    $185,792
    From this org
    $168,820
    From related orgs
    $0
    Other
    $16,972
    Hours/week
    45 + 1 related

    Schedule J breakdown matched by us

    Base
    $168,820
    Bonus
    $0
    Other
    $0
    Deferred
    $870
    Nontaxable benefits
    $16,102
    Filer's total
    $185,792
  • Brian Hart - Exit 0724

    CEO - Smart Living Systems

    Total calculated
    $111,249
    From this org
    $94,688
    From related orgs
    $0
    Other
    $16,561
    Hours/week
    45 + 1 related
  • Carolyn Reynolds

    Chief Operating Officer

    Total calculated
    $147,167
    From this org
    $117,716
    From related orgs
    $0
    Other
    $29,451
    Hours/week
    45
  • Molly Lyons

    Chief Development Officer

    Total calculated
    $122,234
    From this org
    $104,686
    From related orgs
    $0
    Other
    $17,548
    Hours/week
    45

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Home Living Arrangements for the Developmentally Disabled LLC

    Housing and care for disabled · OH · income $3,373,594 · assets $5,202,354

    Directly controlled by LADD Inc

  • LADD RFF National LLC

    National Film Festival For Disabled · OH · income $199,009 · assets $472,270

    Directly controlled by LADD Inc

  • 3603 Developers LLC

    Property Management · OH · income $103,824 · assets $4,678,783

    Directly controlled by LADD Inc

  • Edwards House LLC

    Property Holding · OH · income $0 · assets $0

    Directly controlled by 3603 Developers LLC

  • Stonegate House LLC

    Property Holding · OH · income $21,192 · assets $564,048

    Directly controlled by 3603 Developers LLC

  • ZigZag House LLC

    Property Holding · OH · income $0 · assets $0

    Directly controlled by 3603 Developers LLC

  • Cooper House LLC

    Property Holding · OH · income $0 · assets $0

    Directly controlled by 3603 Developers LLC

  • Smart Living Systems LLC

    Remote Monitoring Technology · OH · income $185,915 · assets $634,049

    Directly controlled by LADD Inc

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • Fort Washington Strategic Income LLC

    Investment partnership · OH · 0.14% owned · share of income $23,783 · share of assets $560,671

  • Fort Washington Core Plus Fixed Income LLC

    Investment partnership · OH · 0.06% owned · share of income $8,841 · share of assets $532,059

  • ShiftAbility LLC

    Consulting Services · OH · 10% owned · share of income $12,188 · share of assets $6,544

Provenance

Return type
form_990
Tax year
2024
Filed
10 November 2025
IRS schema version
2024v5.2
Source object
202533159349300318

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